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City of Sample, Minnesota <br />Water Fund <br />Cash Flow Projections - Scenario 1 - Current State <br />For the Years Ending December 31, 2016 through 2028 <br />Estimated Estimated Estimated <br />2016 2017 2018 2019 2020 <br />PROJECTED RATE INCREASE 3%3% <br />USAGE RATES 3%3% <br />FIXED 3%3% <br />Cash Flows from Operating Activities <br />OVERALL % INCREASE -5.50%15.77%3.00%3.00% <br />Receipts from customers and users 1,504,003$ 1,421,231$ 1,645,426$ 1,694,789$ 1,745,633$ <br />WAC Revenue 103,097 178,200 144,583 181,800 181,800 <br />Payments to suppliers (647,917) (754,263) (844,514) (869,849) (895,945) <br />Payments to employees (287,937) (296,030) (340,524) (357,550) (375,427) <br />Net cash from operating activities 671,246 549,138 604,972 649,190 656,061 <br />Cash Flows from Noncapital Financing Activities <br />Advances to/from other funds 131,250 67,675 100,000 100,000 100,000 <br />Transfers to other funds (25,000) (25,000) (25,000) (25,000) (25,000) <br />Intergovernmental grants 5,443 3,447 - - - <br />Net cash from noncapital financing activities 111,693 46,122 75,000 75,000 75,000 <br />Cash Flows from Capital and Related Financing Activities <br />Capital contributions 261,964 178,200 - - - <br />Acquisitions of capital assets (53,117) (8,221) - (3,647,884) (4,360,750) <br />Proceeds of bonds issued, net of issuance costs - - - 3,500,000 9,700,000 <br />Principal paid on long-term debt (610,000) (640,000) (660,000) (680,000) (820,617) <br />Interest paid on long-term debt (96,403) (82,724) (66,655) (50,415) (164,048) <br />Net cash from capital and related financing activities (497,556) (552,745) (726,655) (878,299) 4,354,586 <br />Cash Flows from Investing Activities <br />Interest and dividends received 23,910 10,922 21,335 21,081 19,751 <br />Net cash from investing activities 23,910 10,922 21,335 21,081 19,751 <br />Net Increase (Decrease) <br />in Cash and Cash Equivalents 309,293 53,437 (25,349) (133,028) 5,105,397 <br />Cash and Cash Equivalents, January 1 1,770,720 2,080,013 2,133,450 2,108,101 1,975,073 <br />Cash and Cash Equivalents, December 31 2,080,013$ 2,133,450$ 2,108,101$ 1,975,073$ 7,080,470$ <br />Target Cash Reserve 1,247,871$ 1,319,174$ 1,344,115$ 1,620,351$ 1,928,888$ <br />Cash in Excess of Reserve 832,143$ 814,276$ 763,987$ 354,722$ 5,151,581$ <br />Average quarterly bill (11,000 gallons)43.54$ 44.85$ 46.19$ <br />Average percentage increase 3%3% <br />Average quarterly dollar increase 1.31$ 1.35$ <br />Average annual dollar increase 5.22$ 5.38$ <br />Five year average capital expenses 3,116,877$ 3,116,877$ <br />Actual <br />RATE STUDY PROJECTIONS <br />Sample <br />24